像1.交易性金融资产
2.一年内到期的非流动资产
3.可供出售的金融资产
4.持有至到期投资
5.生产性生物资产
6.开发支出
7.专项应付款
8.预计负债
9.库存股
10.资产减值损失
11.对联合企业和合营企业的投资收益
12.非流动资产处置损失
13.基本每股收益
14.稀释每股收益
15.非流动负债
參考答案:1.交易性金融资产 Trading financial assets
2.一年内到期的非流动资产 non-current asset(expire in a year)
3.可供出售的金融资产 available-for-sale financial assets(AFS)
4.持有至到期投资 held-to-maturity investment (HTM)
5.生产性生物资产 capitalized Biological assets
6.开发支出 R&D expense (research and development)
7.专项应付款 专项accounts payable
8.预计负债 accrued liability
9.库存股 treasury stock
10.资产减值损失 Assets Impairment loss
11.对联合企业和合营企业的投资收益
investment income of joint-venture and partnership
12.非流动资产处置损失 disposal loss on non-current liability
13.基本每股收益 basic EPS(earnings per share)
14.稀释每股收益 diluted EPS(earnings per share)
15.非流动负债 non-current liability
我学加拿大注册会计的，翻译95%是准确地，有一两个是中国特有的也尽量翻译了。